CONTEXT The source and ownership of guns used by children to shoot themselves or others is largely unknown. OBJECTIVE To determine the ownership and usual storage location of firearms used in unintentional and self-inflicted intentional firearm deaths and injuries. DESIGN Retrospective case series. SETTING King County, Washington. PATIENTS Youths aged from birth to 19 years who sought m...

Consumers Union assessed the financial appreciation of manufactured-housing units, by examining the relative appreciation rates of manufactured housing and site-built housing, as well as the factors affecting the appreciation rate of manufactured housing. Our analysis includes an extensive literature review of previous work in the field, as well as primary research using data from the 1985–1999...

This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment di...